000			04066nam a22005655i 4500
001			978-3-319-53919-5
003			DE-He213
005			20200712170913.0
007			cr nn 008mamaa
008			170405s2017 gw | s |||| 0|eng d
020			_a9783319539195 _9978-3-319-53919-5
024	7		_a10.1007/978-3-319-53919-5 _2doi
050		4	_aKJE901-9796
072		7	_aLB _2bicssc
072		7	_aLAW051000 _2bisacsh
072		7	_aLB _2thema
082	0	4	_a341.2422 _223
100	1		_aBoria, Pietro. _eauthor. _4aut _4http://id.loc.gov/vocabulary/relators/aut
245	1	0	_aTaxation in European Union _h[electronic resource] / _cby Pietro Boria.
250			_a2nd ed. 2017.
264		1	_aCham : _bSpringer International Publishing : _bImprint: Springer, _c2017.
300			_aXVI, 208 p. 1 illus. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aPart I The Institutions: The tax power in the tradition of the European legal systems -- The role of taxation in the EU legal system -- The sources of the European taxation law -- The role of the jurisprudence of the court of justice within the EU taxation law -- Part II The Principles: The Customs Union -- The European freedoms and the principle of non-restriction for tax purposes -- The principle of taxation non-discrimination -- The tax interest of the national states and the balance with the European values -- The tax harmonization -- The State aids -- The harmful tax competition -- The general principles of the European law applicable to the taxation -- Part III The Anti-Sovereign: The relation between sovereignty and taxation power within the European system: the anti-sovereign.
520			_aThis book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
650		0	_aLaw—Europe.
650		0	_aTax accounting.
650		0	_aTax laws.
650		0	_aInternational law.
650		0	_aTrade.
650		0	_aPublic finance.
650		0	_aEuropean Economic Community literature.
650	1	4	_aEuropean Law. _0http://scigraph.springernature.com/things/product-market-codes/R20000
650	2	4	_aBusiness Taxation/Tax Law. _0http://scigraph.springernature.com/things/product-market-codes/511010
650	2	4	_aInternational Economic Law, Trade Law. _0http://scigraph.springernature.com/things/product-market-codes/R19050
650	2	4	_aFinancial Law/Fiscal Law. _0http://scigraph.springernature.com/things/product-market-codes/R17044
650	2	4	_aEuropean Integration. _0http://scigraph.springernature.com/things/product-market-codes/W33010
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783319539188
776	0	8	_iPrinted edition: _z9783319539201
776	0	8	_iPrinted edition: _z9783319852768
856	4	0	_uhttps://doi.org/10.1007/978-3-319-53919-5
912			_aZDB-2-LCR
999			_c17876 _d17876
942			_cebook